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Basic Question 2 of 3

Regarding the disclosure requirements for intangible assets, which piece of information is NOT required by IFRS?

A. The useful lives
B. The estimated amortization expense for the next five years
C. The amortization methods

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Craig Baugh

Craig Baugh

Learning Outcome Statements

describe the financial statement presentation of and disclosures relating to property, plant, and equipment and intangible assets;

analyze and interpret financial statement disclosures regarding property, plant, and equipment and intangible assets;

CFA® 2024 Level I Curriculum, Volume 3, Module 23.